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2015 (11) TMI 469 - AT - Service TaxWaiver of penalties imposed under Section 76, 77 and 78 - Site formation & clearances, excavation and earth moving and demolition - Bonafide belief that service covered under supply of tangible goods service - Held that:- From the work order and description of the work, it shows that work order was for number of tippers and charges for supply of number of tippers. The charges also fixed for each tipper. From these details I agree that anybody can have belief that services falls under head of “supply of tangible goods”. Therefore the appellant’s submission that they entertained bonafide belief regarding the classification of the services, found reasonable. Moreover the appellant, though, in my prima facie view, the issue on merit also contentious, without contesting the demand they discharged entire service tax liability alongwith interest. They only sought waiver of penalties in this appeal. - facts and nature of service provided by the appellant, I agree with the appellant that entertainment of bonafide belief by the them is proper and they have made out a case for waiver of penalties by invoking Section 80. I therefore waive penalties imposed under Section 76, 77 and 78. Since appellant have not contested the service tax demand and interest confirmed and paid by them, the same is maintained - Decided in favour of assessee.
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